Broadening the Fraud Triangle: Instrumental Climate and Fraud
| Autor: | Clinton Free, Pamela R. Murphy |
|---|---|
| Rok vydání: | 2015 |
| Předmět: |
Organizational Behavior and Human Resource Management
business.industry 05 social sciences ComputingMilieux_LEGALASPECTSOFCOMPUTING Accounting 050201 accounting Audit Public relations Organisation climate Rationalization (economics) 0502 economics and business Respondent Constructive fraud ComputingMilieux_COMPUTERSANDSOCIETY business Psychology 050203 business & management |
| Zdroj: | Behavioral Research in Accounting. 28:41-56 |
| ISSN: | 1558-8009 1050-4753 |
| Popis: | We survey a unique respondent group of fraud perpetrators, auditors who investigated fraud, and employees who witnessed fraud within organizations, to identify whether, and how, an instrumental organizational climate is associated with fraud. We define an instrumental climate as one in which employees make decisions in their own or the organization's best interests to the exclusion of ethical concerns. We find that 39 percent of respondents agreed or strongly agreed that an instrumental climate was present when fraud was perpetrated. This climate is associated with particular elements of the fraud triangle including motives such as a malevolent work environment and social incentives and pressures, as well as rationalizations that are primarily oriented toward others. One specific rationalization—helping the company—draws attention to the phenomenon of unethical pro-organizational behavior. Our results suggest that fraud has an important social dimension that is largely neglected by current fraud triangle interpretations. |
| Databáze: | OpenAIRE |
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